- (1.) THIS writ application is directed against a judgment and order dated October 8, 1999 passed by the West Bengal Taxation Tribunal in Case No. RN 337 of 1999 whereby and whereunder the application filed by the petitioner under section 8 of the West Bengal Taxation Tribunal Act, 1987 (hereinafter and for the sake of brevity referred to as "the said Act") questioning the validity of the retrospectivity of the order dated June 3, 1999 passed by the respondent No. 1 cancelling the order dated February 5, 1999 whereby and whereunder the eligibility certificate granted in terms of section 41 of the West Bengal Sales Tax Act, 1994 for remission of the sales tax had been dismissed.
(2.) THE point involved in this application is an interesting one. The petitioner herein which is a registered company incorporated under the Indian Companies Act, 1956 had set up a small-scale industry within the territorial jurisdiction of the Calcutta Municipal Corporation for the purpose of manufacturing rubber goods, etc. Relying on or on the basis of the provisions contained in section 41 of the said Act the petitioner had filed an application before the concerned authority. Upon inspection of the factory of the petitioner the parties had satisfied themselves with regard to its eligibility as regards grant of sanction and passed an order on February 5, 1999 whereby and whereunder remission to the extent of 70 per cent of the amount of capital invested being Rs. 65,59,729 was granted for a period of five years. Such exemption had been granted at the first instance for the period from October 30, 1998 to October 29, 1999. The petitioner herein relying on or on the basis of the said exemption certificate did not realise any sales tax from its purchasers and had issued declaration forms to the parties and in turn on issuing such declaration the registered dealers who had purchased the aforementioned goods did not pay the sales tax to the petitioner. However, it was later on detected that as the petitioner does not come within the purview of table appended II of sub-rule (2) of rule 128 of the West Bengal Sales Tax Rules, 1995, the said order of exemption had been cancelled by an order with effect from October 30, 1998. The petitioner before the Tribunal as also before us questioned the validity or legality of that part of the order of sub-rule (2) of rule 128 which reads thus : " 128. (2) A registered dealer shall, unless he has once opted for tax-holiday under section 39, be eligible to enjoy the benefit of remission of tax in respect of his newly set up industrial unit located in an area, specified in column (1) of the Table appended to this sub-rule, on account of sales of the class or classes of goods manufactured in such industrial unit specified in column (2) of the said Table, and purchase of goods for use directly in the manufacture of such goods, and the tax payable by such dealer may be remitted - (a) in respect of the period specified in column (3) of the said Table, (b) for an amount not exceeding such percentage of gross value of the fixed capital assets as specified in column (4) of the said Table of seventy-five crore rupees, whichever is less. "
(3.) IT appears from the table that maximum eligible period in respect of which payment of tax may be exempted commencing from the due date relating to the newly set up industry situate within an area under the Calcutta Municipal Corporation would be five years only in respect of electronic goods, gem, jewellery, etc. , whereas in relation to the other areas any goods other than specified hereinbefore would be exempted.;